2023年11月2日来源：中国注册会计师协会2023年10月30日，财政部副部长朱忠明会见国际会计师联合会（IFAC）主席阿斯玛·瑞斯莫基女士（Ms.AsmaaResmouki），双方就全球注册会计师行业发展、促进可持续发展及深化中国注册会计师...

虽然今年的庆祝活动可能会因为新型冠状病毒而有所减少，但节日似乎培养了一种赠与精神。财富规划师表示，今年可能是一个沉溺于这种精神的好时机。“赠与永远都是个好主意，”Venable律师事务所的税务和财富规划律师La...

为了更好地理解成为一名注册会计师的困难，我们采访了注册会计师EwaUlanowska，她分享了她对成为注册会计师之路的一些看法。她先是参加了鲁布林理工大学（LublinUniversityofTechnology，一所工程大学）开设的商业课程。...

Unfortunately,manyaccountants,eventhosewithyearsofexperience,loseinterestinreadingprofessionaljournalsorfurtheringtheirknowledgethroughthestudyofanewspecialtyarea.Thosewhodostayacademicallymotivated,h...

ClientAcceptanceProcedures客户接受程序Whileachecklististheidealmethodforclientscreening,somefirmsmayusesomethinglessformal.Whatevertheprocess,firmsshoulddeterminetheprospectiveclient’sindustry(oroccu...

Implicitbias,definedas“attitudesorstereotypesthataffectunderstanding,actions,ordecisionsinanunconsciousmanner,”isapervasivesocialphenomenon.Itisrelevantinaccountingeducationbecauseofaccounting’sste...

Inrecentyears,therehasbeenanongoingefforttointroducenewfinancialreportingtechnologiestomodernizefinancialreportingbystateandlocalgovernments.TwosuchstatesattheforefrontofthiseffortareCaliforniaandFlor...

ItisnosecretthatCPAshavefacedanincreasinglevelofcyber-securitythreats,evenundernormalconditions.AuditAnalyticsreportsinitsJune2020“TrendsinCybersecurityBreachDisclosures” thatcyberbreachesincreased4...

Theobviousfirstquestionthatcomestomindiswhatisconsidered“cash”forpurposesofForm8300?CashisdefinedinTreasuryRegulationssection1.6050I-1(c)(1)as: U.S.andforeigncoinandcurrencyreceivedinanytransaction;...

Propersalestaxcompliancecanbedauntingforanybusiness,butthecomplexitiesincreasewhendealingwiththesoftwareandtechnologyindustriesinparticular.Bynow,everyoneisfamiliarwiththe“cloud,”andmostcompaniesand...